https://www.taxtmi.com/caselaws?id=155139 A taxing entry for "trailers" attached to specified motor vehicles was held not to extend by implication to tractor-trolleys. On that construction, tractor-trolleys were not exempt as agricultural implements under section 4(1) because they were not agricultural implements in ordinary parlance or within the notified list. They also did not fall within Entry No. 7 of the 6 September 1977 notification, as that entry covered trailers attached to vehicles already included in the schedule. In the absence of a specific entry, tractor-trolleys were classified under the residuary provision rather than at the tractor rate or the trailer rate. en-us Fri, 08 Nov 1985 00:00:00 +0530 Sat, 31 Aug 2013 16:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155139 A taxing entry for "trailers" attached to specified motor vehicles was held not to extend by implication to tractor-trolleys. On that construction, tractor-trolleys were not exempt as agricultural implements under section 4(1) because they were not agricultural implements in ordinary parlance or within the notified list. They also did not fall within Entry No. 7 of the 6 September 1977 notification, as that entry covered trailers attached to vehicles already included in the schedule. In the absence of a specific entry, tractor-trolleys were classified under the residuary provision rather than at the tractor rate or the trailer rate. Case-Laws VAT and Sales Tax Fri, 08 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155139